machinery is sold for $$197,000,$ and the partners have no assets other than those invested in the business. $($Negative answers should be indicated by a minus sign.$)22$pointseBookReferencesPremium Pool and SpaJune $30,2023$CashMachineryAccum.Deprec., MachineryAccountsPayableJim Lui, CapitalKent Montavo, CapitalDaveJohnson, CapitalAccount balances June $30,2023$$$70,250$$$598,750$$$142,000135,800$$$76,800$$$201,400$$$113,000$Sale of Machinery for $$197,000197,000(598,750)(142,000)(25,975)(103,900)(129,875)$Balance$$267,250$$$0$$$$135,800$$$50,825$$$97,500$$$(16,875)$Payment of liabilities$(135,800)(135,800)$Balance$$131,450$S$0$$$50,825$$$97,500$$$(16,875)$Allocation of deficiency$016,875$$$$0$$$0$BalanceDistribution of cash to partners$0$So I did everything but allocation of deficiency balance distribution of cash to partners getting wrong